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Document 62021CC0378
Case C-378/21
C-378/21
Court of Justice
Status: In progress
C-378/21
Court of Justice
Status: In progress
/
DECISION
- Title
- Judgment of the Court (Seventh Chamber) of 8 December 2022. P GmbH v Finanzamt Österreich. Request for a preliminary ruling from the Bundesfinanzgericht. Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who not entitled to make deductions – No risk of loss of tax revenue. Case C-378/21.
- ECLI identifier
- ECLI:EU:C:2022:968
- Judge-Rapporteur
- Biltgen
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
08/12/2022
PROCEEDINGS
- Title
- Opinion of Advocate General Kokott delivered on 8 September 2022. P GmbH v Finanzamt Österreich. Request for a preliminary ruling from the Bundesfinanzgericht. Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Adjustment of the VAT return – Recipients of services who not entitled to make deductions – No risk of loss of tax revenue. Case C-378/21.
- ECLI identifier
- ECLI:EU:C:2022:657
- Advocate General
- Kokott
08/09/2022
CASE BROUGHT
- Title
- Case C-378/21: Request for a preliminary ruling from the Bundesfinanzgericht (Austria) lodged on 21 June 2021 — P GmbH
30/08/2021